60 Colo. 192 | Colo. | 1915
Lead Opinion
delivered the opinion of the court.
Defendant in error as plaintiff brought an action in ejectment against plaintiff in error as defendant, in the District Court of Washington County. Judgment was for plaintiff. The defendant appealed to this court. The case was transferred to the Court of Appeals, where the judgment was affirmed. Empire Co. v. Howell, 22 C. A. 584, 126 Pac. 1096. The defendant brings the case here on error.
From the record it appears that if the trustees’ deeds introduced by plaintiff, to which we will later refer, were
It is next claimed that before the trustees’ deeds were admissible it was necessary for plaintiff to prove the truth of the recitals therein. This question was determined in the preceding case of the Empire Ranch & Cattle Co. v. Howell, No. 7902, ante 188, where it was ruled that under the pleadings the question was not presented. In the case at bar the answer is the same in that it does not assert a title in defendant independent from, o.r alien to, that which plaintiff established by the evidence introduced on its part. So far as advised from the record and briefs of counsel, the tax deed is valid, and should have been admitted in evidence, as thereby the title to the premises therein described was vested in the defendant, and it would have been entitled to the possession thereof, unless the tax deed was successfully impeached. The objection now urged to its validity it that it was issued by the Treasurer of Washington
Under the acts of 1901 and 1903, to which we have referred, the Treasurer of Washington County was the proper officer to issue the deed in question. The land was then located in his county. We must assume he had before him all the data necessary to require him to act. No other county treasurer, in the circumstances of this case, had any authority to issue a tax deed upon lands not located in his county. The fact that the lands embraced in the tax certificates which defendant purchased from Arapahoe County were thereafter included in territory annexed to Washington County did not deprive it of the right to obtain a correction tax deed, and as the Treasurer of Washington County, on the facts before us, was the only officer who could issue the deed in question, we hold that he had authority to do so. There is nothing in the record which invalidated that deed, and as it is regular on its face, it was error for the District Court to reject it. The judgments of the Court of Appeals and of the District Court are reversed, and the cause remanded to the latter tribunal for a new trial.
Decision en banc.
Reversed.
Rehearing
On petition for rehearing.
(En banc.)
In the petition for rehearing our attention is called to the fact that lands other than those included in the tax deed
Order of reversal modified and rehearing denied.